Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Top definition. Perched. A gay man standing, sitting, or posing in a cunty or feminine manner. Gurl, who is that queen over there perched by the bar. Child, that's Miss James, she's a legendary kiki. #perched#cunt#pose#gay#seated.